新《企业所得税法》(以下简称“新法”)将企业的各项成本费用概括为三项“:全额扣除支出、限定性支出和超额扣除支出”。“全额扣除支出”即当期发生的支出可以全额在成本中列支“;限定性支出”是指实际发生的支出要在规定标准限额内扣除“;超出扣除支出”是指可以按超出实际发生的支出列支成 The new Corporate Income Tax Law (hereinafter referred to as the “new law”) will be the cost of the enterprise can be summarized as three “: full deduction of expenditure, limited expenditure and excess deduction ”. “Expenditure in full deduction ” that the current expenditure incurred can be fully in the cost of expenditure “; limited expenditure ” refers to the actual expenditure incurred within the prescribed standard limit deducted "Exceed the deduction Refers to expenditures that can be incurred beyond what actually happened